CODE OF VIRGINIA

TAX SEGREGATED FOR STATE TAXATION (§ 58.1-1704)

The excise tax levied by this article is hereby segregated for state taxation
only and no county, city, town or political subdivision of this Commonwealth
shall impose a tax on such wholesalers or distributors measured by gross
receipts, except as provided in Chapter 37 (§ 58.1-3700 et seq.) of this title.

HISTORY: Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.